The answer is a bit confusing, but here it is....
In 77-78 there were 2 versions of the 400, the L78 (180hp) and the L78 with the W72 option (200 in 77, 220 in 78). In 79 though, since there was only one version, PMD simplified things and just used the L78 code to signify it for ordering purposes. However on the build sheet of all 79 400 powered cars it will show the W72 perf pkg option (just like it did on all 77-78 W72s).
So technically, all 77-79 W72s are really L78s with the W72 option.
Think of it this way... in 79 the W72 was implicit with the L78 since the L78 couldn't be ordered without it...so they just ordered it as an L78 (and therefore that's what appears on the PHS invoice), but the W72 was still present behind the scenes.
Hope this helps.